https://doi.org/10.15405/epsbs.2020.10.05.401
Corresponding Author: Hamuradov Movsar Ahmetpashovich
Selection and peer-review under responsibility of the Organizing Committee of the conference
eISSN: 2357-1330
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originally aimed at ensuring the possibility of regulation by the state of public relations in this area (for
example, taxation in an increased amount of gambling, land tax, tax on the purchase of foreign currency
notes and etc.).
The state, resorting to the use of the regulatory function of taxes, can create certain competitive
conditions of a more or less favorable nature for those sectors of the economy that are currently priority
or, conversely, undesirable at this stage of the country's economic development. In this case, taxes are the
tool by which the state affects the income of individuals acting as subjects of tax relations, reducing them
by increasing tax rates, or increasing through the application
of tax benefits, etc.
The regulatory function of taxes can also affect the economic development of a state and its social
and demographic policies. In the economic sphere, this influence is manifested in the implementation of a
protectionist policy through the establishment of increased customs duties on the import into the Russian
Federation of certain goods, works or services (Kabanov, 2016). In the social sphere, the role of the
regulatory function of taxes is expressed through such forms as deductions for their education or training
a child
in educational institutions, the amount of income allocated by the tax payer for charitable
purposes, the amount spent on treatment and the purchase of medicines and others. The indicated amounts
are excluded from the total amount of income tax paid by a person acting as a taxpayer.
Studying the functions of taxes, it is worth noting their control function, which is of great
importance in the implementation of state control over the economic and economic activities
of persons
acting as taxpayers, and allows you to check the sources of income and the direction of expenses, as well
as their compliance with each other, which ensures transparency of financial flows and the legitimacy of
their use. The control function is a private variety of the protective function of financial law and tax law,
broader in its content and purpose. Verification of exact compliance with tax laws and timely fulfillment
by taxpayers in full of financial obligations to the state treasury is one of the most important tasks of tax
control. In practice, the role of taxes in the exercise of the control function is realized through the
activities of tax authorities.
Thus, we can conclude that each individual tax function demonstrates the order and forms of
implementation in public life of their public appointment, while all the functions of taxes are
implemented in a systemic unity. In the process of legislative regulation of
public relations in the tax
sphere, they interact and mutually intertwine, thus reflecting in themselves the specifics of the financial
and legal impact on the taxation sphere.
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